6) J&J Materials and Construction Corporation produces fertlizer and distributes the product by using dump trucks. The company uses budgeted fleet hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units Budgeted fleet hours Budgeted variable manufacturing overhead costs for 680 loads 680 truckloads 476 hours $72,590.00 Actual output units produced and delivered Actual fleet hours Actual variable manufacturing overhead costs 615 truckloads 376 hours $67,790.00 What is the flexible-budget variance for variable manufacturing overhead